Legal Initiative For Forest And Environment (Life Trust) Through Trustee And Authorized Representat v. Pcit (Central-2), Delhi & ANR.

$~229 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 16174/2024 LEGAL INITIATIVE FOR FOREST AND ENVIRONMENT (LIFE TRUST) THROUGH TRUSTEE AND AUTHORIZED REPRESENTATIVE MR RAHUL CHOUDHARY.....Petitioner Through:

Mr. Sachit Jolly, Sr. Advocate with Mr. Aditya Rathore, Mr. Abhydaya Shankar Bajpai, Mr. Abhishek Jebaraj and Ms. A. Reyna Shruti, Advocates versus PCIT (CENTRAL-2), DELHI & ANR .....Respondent Through:

Mr. Zoheb Hossain, Spl Counsel, Mr.

Indruj Rai, SSC, Mr. Vipul Agarwal and Mr. Sanjeev Menon, JSCs

CORAM:

HON'BLE THE ACTING CHIEF JUSTICE HON'BLE MR. JUSTICE TUSHAR RAO GEDELA

O R D E R

% 10.12.2024 1.

Learned senior counsel appearing for the petitioner submits that the present petition may be disposed of as the Income Tax Appellate Tribunal has taken up the matter for hearing which is now listed on 16.12.2024. 2.

He however submits that a direction be issued to the Tribunal to decide the appeal uninfluenced by the observations in the impugned order rejecting the petitioner's application for stay of the order impugned before the learned Tribunal.

3.

It is trite law that observations made in an order rejecting any interim The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 16/12/2024 at 12:33:06

prayers are only an expression of a prima facie opinion and are not dispositive of the controversy in the main matter. 4.

Clearly, all observations made by the learned Tribunal in the order dated 09.08.2024, which is impugned in the present petition, must necessarily be construed as prima facie findings and not conclusive of the questions involved.

5.

The petition is disposed of with the aforesaid observations. ACTING CHIEF JUSTICE TUSHAR RAO GEDELA, J DECEMBER 10, 2024 Aj Click here to check corrigendum, if any The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 16/12/2024 at 12:33:06